73(1)  An inspector may by notice in writing require a return to be made by the trustees of an employee share ownership trust if they have at any time received a sum which has been deducted as mentioned in section 67(2)(a) above or treated as mentioned in section 67(2)(b) above.

73(2)  Where he requires such a return to be made the inspector shall specify the information to be contained in it.

73(3)  The information which may be specified is information the inspector needs for the purposes of sections 68 to 72 above, and may include information about–

(a)sums received (including sums borrowed) by the trustees;

(b)expenditure incurred by them;

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